The first high-pressure reline I ever did was back in the '70s, a #3 high wall in 32-40 relined to 223 Rem. To make a long story short, I turned the liner down from a shot-out 22 Wasp varminter bbl, and I mean shot-out! The bore had potholes in it that looked deep enough to lose a shoe in!

Still has 'em, of course.

I used Loctite, with a shoulder at the chamber end. These days the barrel usually resides on my high wall test mule except when I'm testing and will still put 5 shots into less than 3/4 MOA with stultifying regularity.

So yes, I too subscribe to the theory that a relined bbl CAN shoot as well or better than an unrelined one, but not necessarily. IMO if the rifling is the same or better quality as the original, then the vibration-dampening effect of the liner adhesive should have a beneficial affect on the accuracy. I believe that's what happened with my high wall, and the reline jobs I've done since then have reinforced that opinion.
But as always YMMV, good luck, Joe